Penalty under Rule 69ZP isn't leviable in absence of intention to evade duty

Excise & Customs : As per section 37 read with rule 96ZP, there was minimum and maximum penalty subject to condition that there should be an intention to evade payment of duty; hence, where delay in payment of duty was due to bona fide reason, no penalty under rule 96ZP(3) could be levied without any intention to evade duty